| 1. | Church is a former senior manager at GE Capital Asset Management Corp.
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| 2. | Sharpe was one of the originators of the capital asset pricing model.
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| 3. | Idle or surplus assets can be either capital assets or non-capital surplus.
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| 4. | They looked at the issue of capital asset valuation from different perspectives.
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| 5. | This result confirms a key assumption of the Capital asset pricing model.
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| 6. | The new rates apply to most capital assets, but not to collectibles.
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| 7. | See Capital asset pricing model for a further discussion of this.
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| 8. | The eight health centers represent Harvard Pilgrim's most accessible capital assets.
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| 9. | The capital asset pricing model introduced the concepts of diversifiable and non-diversifiable risk.
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| 10. | For the developer, each lot and home would not be a capital asset.
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